Ramanathan Chettiar v. CIT

63 ITR 458Supreme Court of India1967#21185 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2016 to 2021.

Judgments citing Ramanathan Chettiar v. CIT

Batliboi Ltd, Mumbai vs. DCIT Cir 2(1), Mumbai

In the result, appeal of the assessee is allowed in part

ITA 5428/MUM/2015[2011-12]Status: DisposedITAT Mumbai17 Feb 2021AY 2011-12

Bench: Shri M.Balaganesh, Am & Shri Pavan Kumar Gadale, Jm M/S. Batliboi Limited Vs. Dy. Cit, Circle 2(1) Bharat House, Aayakar Bhavan 5Th Floor, 104 5Th Floor, Mumbai-400001 Mumbai Samachar Marg Fort, Mumbai -400 001 Pan/Gir No. Aaacb4408L (Appellant) .. (Respondent)

Section 115JSection 143(3)Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT), ‘B‘ BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI PAVAN KUMAR GADALE, JM M/s. Batliboi Limited Vs. Dy. CIT, Circle 2(1) Bharat House, Aayakar Bhavan 5th Floor, 104 5th Floor, Mumbai-400001 Mumbai Samachar Marg Fort, Mumbai -400 001 PAN/GIR No. AAACB4408L (Appellant) .. (Respondent) Assessee by Shri S. Vankatraman Revenue by Shri Shishir Dhamija Date of Hearing 05/01/2021 Date of Pronouncement 17/02/2021 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.5428/Mum/2015 for A.Y.2011-12 arises out of the order by the ld. Commissioner of Inc…

Raj Pal Singh vs. Commissioner of Income Tax Haryana

In the result, this appeal fails and is, therefore, dismissed

C.A. No.-002416-002416 - 2010Supreme Court25 Aug 2020

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

Section 256(1)Section 4Section 45Section 6

…of law referred, which had been as under (at p.713 of ITR) :- " Whether, on the facts and in the circumstances of the case, as per the ratio of the Supreme Court decisions in Shamlal Narula v. CIT [1964] 53 ITR 151 (SC) and Ramanathan Chettiar v. CIT [1967] 63 ITR 458 (SC), the land acquisition interest of Rs. 80,253 included by the Income Tax Officer under section 5(1)(b) of the Income-tax Act, 1961, in the total income for 1968-69 assessment, accrued de die in diem from the date of taking possession of the lands during the years 1961 and 1962 up to March 31, 1968, inclusive and, therefore, only Rs. 12,626 whi…

Gyanendra Bansal vs. UOI & Ors

The appeals are allowed but in the circumstances with order as to costs

ITA/138/2004HC Delhi28 Apr 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 260A

…onfirmation of sale. He referred to ITA Nos. 136 & 138/2004 Page 11 of 23 the decision of the Supreme Court in Ramanathan Chettiar v. CIT (1967) 63 ITR 458 (SC). New plea cannot be permitted 18. As far as the last submission of the counsel for the Revenue is concerned, the Court finds that such a plea that the receipt is of revenue nature is being raised for the first time in the proceedings by the Revenue in this Court. As far as the assessment proceedings were concerned, the case of the Re…

Girish Bansal vs. UOI & Ors

The appeals are allowed but in the circumstances with order as to costs

ITA/136/2004HC Delhi28 Apr 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 260A